CLA-2-62:OT:RR:NC:N3:356
Mr. Joseph M. Spraragen
GDLSK
399 Park Ave.
25th Floor
New York, NY 10022-4877
RE: The tariff classification of a men’s suit-type jacket from China.
Dear Mr. Spraragen:
In your letter dated March 2, 2016, you requested a tariff classification ruling on behalf of your client, OppoSuits B.V. As requested, your sample is being returned.
The submitted sample, which you identify as Style “Economy Jacket,” is a men’s unlined suit-type jacket, constructed from 100% polyester woven fabric. The garment is constructed from two front, two side and two rear panels sewn together lengthwise with darts on the front panels. The garment features a notched collar; a left over right full front opening with two button closures; long, hemmed sleeves; a faux welt pocket on the left chest; two faux pockets with flaps below the waist; and a straight, hemmed bottom.
In your letter, you suggest classification under subheading 6211.33.0058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: jackets and jacket-type garments excluded from heading 6201. We disagree with your proposed classification. The appearance and styling of the garment are characteristic of an unstructured suit-type jacket. Based on the construction and styling features, Style “Economy Jacket” is more specifically provided for in heading 6203, HTSUS.
Consequently, the applicable subheading for the “Economy Jacket” will be 6203.33.2010, HTSUS, which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers,… suit-type jackets and blazers: of synthetic fibers: other: men’s. The duty rate is 27.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division